Authorize Representative for Sales Tax in FBR

Only the following persons are authorized to represent a taxpayer before the adjudicating authority
and Appellate Tribunal, namely:–

(a) a person in the employment of the taxpayer working on a full- time basis and holding at least a bachelor’s degree in any discipline from a university recognized by the Higher Education Commission provided that such person shall represent only the taxpayer in whose employment he is working on full-time basis;
(b) an advocate entered in any rolls, and practicing as such, under the Legal Practitioners and Bar Councils Act, 1973 (XXXV of 1973);
(c) a person holding a Bachelor or Masters Degree in Commerce;
(d) a person who has retired or resigned after putting in satisfactory service in the Sales Tax Department or Customs Department or Federal Excise Department for a period of not less than ten years in a post or posts not inferior to that
[Assistant Collector];
Provided that no such person shall be entitled to represent a taxpayer for a period of one year from the date of his retirement, or resignation, or in a case in which he had made, or approved, as the case may be, any order under the relevant Acts : and
(e) an accountant

Following above mentioned persons are only allowed to represent tax payer in case of any sales tax preceding.